Supplementary Provisions, Article 16Transitional Measures Concerning Business Office Tax

The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for 2026 and subsequent years (excluding the business of individuals abolished before the Effective Date), and for business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2026, and the business of individuals for 2026 that was abolished before the Effective Date, the provisions then in force continue to govern.